海南自贸港“零关税”将扩围升级 “低税率”享惠条件再优化

Core Viewpoint - Hainan Free Trade Port is set to officially launch its island-wide customs closure operation on December 18, marking a new phase in its development, with a focus on expanding the scope of "zero tariff" imports [1][2]. Group 1: Zero Tariff Policy - The Hainan Free Trade Port has established a policy system centered on "zero tariff" and "low tax rate," with the zero tariff policy previously implemented through a positive list model [2]. - As of May 2025, the cumulative value of "zero tariff" imports reached 22.69 billion yuan, resulting in a tax reduction of 4.32 billion yuan [2]. - After the customs closure, the scope of zero tariff goods will shift to a negative list management approach, allowing 6,637 items to be imported at zero tariff, which is approximately 74% of all taxable goods, an increase of nearly 53 percentage points compared to before [2][3]. Group 2: Beneficiary Entities - Three types of entities can apply for the zero tariff policy: enterprises, public institutions, and private non-enterprise units in technology and education [2][3]. Group 3: Processing and Value-Added Tax Exemption - The zero tariff policy includes a processing value-added tax exemption, where goods processed from zero tariff imports can enter the mainland without import duties if the value added is 30% or more [3]. - The previous requirement for enterprises to have 60% of their revenue from encouraged industries to qualify for this exemption has been removed, broadening eligibility [3][4]. Group 4: Low Tax Rate Policy - In addition to zero tariffs, the Hainan Free Trade Port features a low tax rate policy, implementing a dual 15% corporate income tax incentive for encouraged industries [5][6]. - By the end of 2024, nearly 4,300 enterprises and over 39,000 individuals had benefited from the dual 15% income tax policy [6]. Group 5: Industry Development and Support - The policies are expected to significantly boost industries such as pharmaceuticals and high-end food processing, with the processing value-added tax exemption further relaxing eligibility criteria for enterprises [6][8]. - The Hainan Free Trade Port aims to become a global trade hub, enhancing trade resource and factor aggregation, and extending its industrial, supply, and value chains [8].